2015 2016 Percentage of change

BRIGHT ADVPKG BRIGHT ADVPKG

Current Ratio 10.04 7.01 7.19 5.07 -28.39% -27.67%
Quick Ratio 8.28 5.74 5.59 4.14
CCC 120 138 85 130

2015 2016
BRIGHT ADVPKG BRIGHT ADVPKG
Inventory Turnover 4.62 3.6 4.65 3.34
ACP 83 80 days 52 days 101
APP 42 44 46 80
AAI 79 101 79 109
Total Assets Turnover 0.34 0.7 0.47 0.69

2015 2016
BRIGHT ADVPKG BRIGHT ADVPKG
Price / Earnings (P/E) Ratio 0.56 15.62 0.23 14.86
Market / Book (M/B) Ratio 0.58 1.42 0.52 1.37
2015 2016
BRIGHT ADVPKG BRIGHT ADVPKG
Gross Profit Margin 11.60% 45.78% 3.02% 45.42%
Operating Profit Margin 7.98% 12.52% -0.26% 11.93%
Net Profit Margin 1.76% 10.72% 2.92% 10.61%
Return on Total Assets 0.60% 7.54% 1.36% 7.33%
Return on Equity 0.66% 9.09% 1.49% 9.21%
ge of change

Activity Ratios
0.69 109
ADVPKG 80 101
3.34

2016
0.47 79
BRIGHT 46
4.65
0.7 101
ADVPKG 44
3.6
2015

0.34 79
BRIGHT 42 83
4.62
0 20 40 60 80 100 120
Inventory Turnover ACP
APP AAI
Total Assets Turnover

Profitability Ratios

9.21%
7.33%
ADVPKG 10.61%
11.93%
45.42%
2016

1.49%
1.36%
BRIGHT 2.92%
-0.26%
3.02%

9.09%
7.54%
ADVPKG 10.72%
12.52%
45.78%
2015

0.66%
0.60%
BRIGHT 1.76%
7.98%
11.60%

-10.00% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00%

Gross Profit Margin Operating Profit Margin Net Profit Margin

Return on Total Assets Return on Equity
 Liquidity Ratios
130
ADVPKG 4.14
5.07
2016

85
BRIGHT 5.59
7.19

138
ADVPKG 5.74
7.01
2015

120
BRIGHT 8.28
10.04
0 20 40 60 80 100 120 140 160
Current Ratio Quick Ratio CCC

45.42%

Market Ratios
1.37
ADVPKG
14.86
2016

0.52
BRIGHT
0.23
1.42
ADVPKG
15.62
2015

45.78%
0.58
BRIGHT
0.56
0 2 4 6 8 10 12 14 16 18
Price / Earnings (P/E) Ratio Market / Book (M/B) Ratio

50.00%